Approaches to defining «financial potential» concept as of economic analysis object

Abstract

The research analyzes the works of scientists who studied the issues of as an economic category. Due to analyzing the approaches of the scientists to the concept of financial potential the author identifies six approaches to the interpretation of its essence, they are: the totality of the enterprise resources, the sources of the enterprise economic activity financing, the enterprise economic activity development, the enterprise indicators, the system of enterprise management, the enterprise efficiency characteristics. It is established that the is the multifaceted category that characterizes the and economic activity of enterprises. The author's definition of the in the context of its place in the objects of economic analysis is proposed. It is established that the is the object of the enterprise economic activity management and is the subject to analytical assessments for establishing its state and directions of development.